Hedge Accounting: IAS 39 vs. IFRS 9(by Silvia) Hedge Accounting Under IFRS 9: Rebalancing – What Is This New Concept?(by Mr. Kevin Mitchel and Silvia) Difference Between Fair Value Hedge and Cash Flow Hedge(by Silvia) Here’s the video with the summary of IFRS 9: ...
IFRS 9 Impairment Survey 2011 A changing landscape 3 Summary of key findings Nature and timing of changing rules There was broad consensus that, even though the details of the new impairment requirements are not yet finalised, the expected loss approach should be the basis for the new impairment...
Financial assets within the scope ofIFRS 9 Financial Instruments. Non-current assets that are accounted for in accordance with the fair value model inIAS 40 Investment Property. Non-current assets that are measured at fair value less costs to sell in accordance with IAS 41 Agriculture. ...
The summary of the changes is as follows: Classification and measurement As the first part of the three phases of the IFRS 9,Classification and Measurementis designed with more consistent logic. The financial assets will be categorized into three groups, namely theFVPL(Fair Value through Profit an...
There are three IFRS covering the area of the most complex IFRS topic – financial instruments: IAS 32 Presentation of Financial Statements - this standard Summary of IAS 32 Financial Instruments: Presentation with explanations and comments on difficult
INTERNATIONAL VARIATIONS IN IFRS ADOPTION AND PRACTICE EXECUTIVE SUMMARY 5 A classification of countries by their IFRS practices reveals the same two-group model ('Anglo' versus Continental European) as seen in earlier classifications of national practices. The number of IFRS policy changes, from 2005...
IFRS 9: Financial Instruments Classification and Measurement,O Credit 被引量: 89发表: 2014年 IFRS 7 Financial Instruments: Disclosures Summary This chapter discusses the IFRS 7 financial instruments. IFRS 7 requires disclosures in the notes about financial instruments that fall within the ... D Chri...
PwC | IFRS news | February 2017 |4 www.pwc.com/ifrs Summary of IAS 28 rejections Topic Conclusion August 2002 – reciprocal interests. The IC decided not to develop an interpretation for the accounting of reciprocal interests. The IC determined that IAS 28 already required the elimination of ...
IFRS news - April 2017 12 www.pwc.com/ifrs Topic Summary conclusion Shareholder discre- tion (March 2010) The IC received a request for guidance on whether a financial instru- ment, in the form of a preference share that includes a contractual obli- gation to deliver cash, is a financial...
Summary of NIFRICs for IAS 36: Topic Summary conclusion The recoverable amount The IC was asked about the treatment of a liability which is of a CGU and liabilities included in an impairment calculation as it would be - May 2016 considered in the recoverable amount. The IC confirmed the ...